2010 (8) TMI 807

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..... Appeal against the impugned order whereby the goods in question (re-chargeable Table Lamps and re-chargeable Search Lights) valued at Rs. 1,13,500/- (Rupees One Lakh Thirteen Thousand Five Hundred only) as assessed by the Revenue are confiscated and allowed the same be released to the Appellant on payment of redemption fine of Rs. 10,000/- (Rupees Ten Thousand only) and penalty of Rs. 5,000/-(Rup .....

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..... iscation. 4. I find that the goods in question are not notified goods under Section 123 of the Customs Act therefore onus is on the Revenue to show the same are smuggled in nature. It is admitted by the Revenue that there is a paper sticker as well as embossing on the body major component made in Japan therefore it cannot be said that the goods are of Japanese origin. There is no evidence on r .....

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